| Governmental Fund Types | Proprietary Fund Types | Fund Types | Account Groups | ||||||||||
| Enterprise | Expendable | General | Primary Government | Component Unit | |||||||||
| Special | Debt | Capital | Solid | Internal | Trust & | General | Long-Term | Memorandum Totals | Public Trustee | ||||
| General | Revenue | Service | Projects | Waste | Service | Agency | Fixed Assets | Obligations | 1997 | 1996 | 1997 | 1996 | |
| ASSETS AND OTHER DEBITS | |||||||||||||
| Petty cash | $ 17,520 | $ 90,584 | $ - | $ 100 | $ 2,860 | $ 680 | $ 1,394 | $ - | $ - | $ 113,138 | $ 127,771 | $ - | $ - |
| Equity in Treasurer's pool (Note 3) | 6,848,637 | 12,768,601 | 639,893 | 5,803,751 | 4,188,333 | 6,824,056 | 9,006,489 | - | - | 46,079,760 | 43,363,414 | - | - |
| Taxes receivable | 28,834,339 | 11,750,880 | - | - | - | - | - | - | - | 40,585,219 | 37,935,081 | - | - |
| Special assessments receivable | - | - | 2,059,366 | - | - | - | - | - | - | 2,059,366 | 2,274,331 | - | - |
| Accrued interest receivable | 170,305 | 7,374 | - | - | - | - | 5,091 | - | - | 182,770 | 235,917 | - | - |
| Due from other County funds (Note 4) | 643,553 | 1,477,560 | 43,954 | 98,524 | 155,358 | 319,524 | 441,789 | - | - | 3,180,262 | 6,950,826 | - | - |
| Due from other governmental units | 304,312 | 3,169,540 | - | 12,560 | 72,679 | 17,923 | - | - | - | 3,577,014 | 2,381,934 | - | - |
| Other receivables | 26,582 | 189,519 | - | 668,162 | 320,238 | 38,394 | 140,537 | - | - | 1,383,432 | 629,606 | - | - |
| Prepaids | 17,518 | - | - | - | 6,410 | 106,161 | - | - | - | 130,089 | 143,186 | - | - |
| Inventories | - | 397,308 | - | - | - | 141,694 | - | - | - | 539,002 | 391,458 | - | - |
| Food stamps/commodities | - | 189,890 | - | - | - | - | - | - | - | 189,890 | 2,327,286 | - | - |
| Restricted assets: | |||||||||||||
| Cash | 42,228 | 12,366 | - | - | 10,400 | - | 771,331 | - | - | 836,325 | 857,228 | 314,075 | 217,218 |
| Deferred compensation plan investments (Note 5) | - | - | - | - | - | - | 8,475,081 | - | - | 8,475,081 | 6,984,527 | - | - |
| Land | - | - | - | - | 369,760 | - | - | 10,080,607 | - | 10,450,367 | 8,583,020 | - | - |
| Buildings | - | - | - | - | 3,472,412 | 52,334 | - | 15,254,347 | - | 18,779,093 | 18,712,767 | - | - |
| Improvements | - | - | - | - | 88,459 | 1,035,066 | - | 10,418,358 | - | 11,541,883 | 11,527,641 | 10,936 | 10,936 |
| Equipment | - | - | - | - | 1,929,654 | 1,868,507 | 67,489 | 27,098,543 | - | 30,964,193 | 27,724,737 | 31,750 | 19,970 |
| Construction in progress | - | - | - | - | 40,857 | - | - | 399,689 | - | 440,546 | - | - | - |
| Less: Accumulated depreciation | - | - | - | - | (1,521,263) | (1,572,932) | - | - | - | (3,094,195) | (2,671,063) | - | - |
| Amount available in Debt Service Fund | - | - | - | - | - | - | - | - | 601,584 | 601,584 | 709,229 | - | - |
| Amounts to be provided for retirement of general | |||||||||||||
| long-term obligations | - | - | - | - | - | - | - | - | 6,791,563 | 6,791,563 | 6,370,205 | - | - |
| TOTAL ASSETS AND OTHER DEBITS | $ 36,904,994 | $ 30,053,622 | $ 2,743,213 | $ 6,583,097 | $ 9,136,157 | $ 8,831,407 | $ 18,909,201 | $ 63,251,544 | $ 7,393,147 | $ 183,806,382 | $ 175,559,101 | $ 356,761 | $ 248,124 |
| LIABILITIES, EQUITY AND OTHER CREDITS | |||||||||||||
| LIABILITIES: | |||||||||||||
| Warrants payable | $ - | $ 299,352 | $ - | $ - | $ - | $ - | $ 330,818 | $ - | $ - | $ 630,170 | $ 1,412,486 | $ - | $ - |
| Accounts payable | 178,362 | 1,376,786 | - | 121,749 | 147,961 | 127,987 | 3,614,357 | - | - | 5,567,202 | 5,356,391 | - | - |
| Due to other County funds (Note 4) | 641,025 | 1,686,709 | 23,063 | 16,660 | 9,332 | 249,916 | 553,557 | - | - | 3,180,262 | 6,950,826 | - | - |
| Due to other governmental units | 185,472 | 1,330,449 | - | 520 | 43,627 | 25,437 | 5,092,568 | - | - | 6,678,073 | 7,721,592 | - | - |
| Deferred revenue | 29,103,851 | 11,536,492 | 2,053,566 | - | 4,601 | 39,791 | - | - | - | 42,738,301 | 40,329,249 | - | - |
| Payable from restricted assets: | |||||||||||||
| Customer deposits | - | - | - | - | 10,400 | - | - | - | - | 10,400 | 8,700 | - | - |
| Employee deferred compensation | - | - | - | - | - | - | 8,475,081 | - | - | 8,475,081 | 6,984,527 | - | - |
| Other liabilities | - | - | - | - | - | - | 705,447 | - | - | 705,447 | 653,156 | 89,380 | 11,311 |
| Accrued compensated absences | - | - | - | - | 51,026 | 109,308 | - | - | 4,521,215 | 4,681,549 | 4,302,511 | - | - |
| Closure and postclosure care (Note 9) | - | - | - | - | 3,047,638 | - | - | - | - | 3,047,638 | 2,884,330 | - | - |
| Claims payable (Note 7) | - | - | - | - | - | 919,109 | - | - | - | 919,109 | 966,306 | - | - |
| Capital lease obligation (Note 8) | - | - | - | - | 2,019,917 | 42,671 | - | - | 304,006 | 2,366,594 | 2,979,198 | - | - |
| Special assessment debt (Note 10) | - | - | 65,000 | - | - | - | - | - | 1,792,926 | 1,857,926 | 2,232,995 | - | - |
| Note payable (Note 11) | - | - | - | - | - | - | - | - | 775,000 | 775,000 | 56,132 | - | - |
| Total Liabilities | 30,108,710 | 16,229,788 | 2,141,629 | 138,929 | 5,334,502 | 1,514,219 | 18,771,828 | - | 7,393,147 | 81,632,752 | 82,838,399 | 89,380 | 11,311 |
| EQUITY AND OTHER CREDITS (Note 15): | |||||||||||||
| Contributed capital (Note 13) | - | - | - | - | 116,936 | 934,039 | - | - | - | 1,050,975 | 1,036,819 | - | - |
| Investment in general fixed assets (Note 6) | - | - | - | - | - | - | - | 63,251,544 | - | 63,251,544 | 57,923,660 | 42,686 | 30,906 |
| Retained earnings: | |||||||||||||
| Reserved | - | - | - | - | 1,549,996 | 6,383,149 | - | - | - | 7,933,145 | 7,756,518 | - | - |
| Unreserved | - | - | - | - | 2,134,723 | - | - | - | - | 2,134,723 | 1,341,872 | - | - |
| Fund balances: | |||||||||||||
| Reserved | 365,772 | 5,302,861 | 601,584 | - | - | - | - | - | - | 6,270,217 | 5,005,670 | - | - |
| Unreserved: | |||||||||||||
| Designated | 6,430,512 | 8,520,973 | - | 6,444,168 | - | - | - | - | - | 21,395,653 | 19,505,138 | 224,695 | 205,907 |
| Undesignated | - | - | - | - | - | - | 137,373 | - | - | 137,373 | 151,025 | - | - |
| Total Equity and Other Credits | 6,796,284 | 13,823,834 | 601,584 | 6,444,168 | 3,801,655 | 7,317,188 | 137,373 | 63,251,544 | - | 102,173,630 | 92,720,702 | 267,381 | 236,813 |
| TOTAL LIABILITIES, EQUITY AND OTHER CREDITS | $ 36,904,994 | $ 30,053,622 | $ 2,743,213 | $ 6,583,097 | $ 9,136,157 | $ 8,831,407 | $ 18,909,201 | $ 63,251,544 | $ 7,393,147 | $ 183,806,382 | $ 175,559,101 | $ 356,761 | $ 248,124 |
The Notes to Financial Statements are an integral part of this exhibit.